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45-45-201.19
Section 45-45-201.19 License inspector - Powers and duties. It shall be the duty of the license
inspector to scrutinize the records and stubs kept in the office of the county license department
and also to examine the license records of each city or town located in the county of which
he or she has been appointed license inspector, and if it shall be reported to the license
inspector or come to his or her knowledge that any person, persons, firms, or corporations
have failed or refused to take out a license for a business or occupation for which a license
is required by the state, or have failed or refused to take out a license for operating any
motor vehicle or trailer for which license is required by law, the license inspector shall
thereupon cite such delinquent to appear before the license inspector at the courthouse of
the county in which the citation is issued and show cause why the license or privilege tax
required by law has not been paid, and at the same time shall file with...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.19.htm - 6K - Match Info - Similar pages
45-20-83.50
Section 45-20-83.50 License division created. When the revenue commissioner's office is established
as provided in Subpart 1 of Part 2 of Article 24, there is hereby created within the judge
of probate's office of Covington County a license division which shall issue all motor vehicle
licenses. The judge of probate shall charge and collect the same fee that is prescribed in
the general law for a like assessment and collection of ad valorem taxes and sales taxes on
motor vehicles. All such fees and commissions on ad valorem taxes, and casual sales and use
tax shall be the property of the county and shall be paid into the general fund of the county.
The county commission shall furnish suitable office space and provide the necessary forms,
books, stationery, records, equipment, and supplies as are furnished pursuant to law by the
State Department of Finance or the Comptroller. The county commission shall also provide such
clerks and other assistants as shall be necessary, from time to...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-83.50.htm - 1K - Match Info - Similar pages
40-2-11
Section 40-2-11 Powers and duties generally. It shall be the duty of the Department of Revenue,
and it shall have the power and authority, in addition to the authority now in it vested by
law: (1) To have and exercise general and complete supervision and control of the valuation,
equalization, and assessment of property, privilege, or franchise and of the collection of
all property, privilege, license, excise, intangible, franchise, or other taxes for the state
and counties, and of the enforcement of the tax laws of the state, and of the several county
tax assessors and county tax collectors, probate judges, and each and every state and county
official, board, or commission charged with any duty in the enforcement of tax laws, to the
end that all taxable property in the state shall be assessed and taxes shall be imposed and
collected thereon in compliance with the law and that all assessments on property, privileges,
intangibles, and franchises in the state shall be made in exact...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2-11.htm - 11K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-45-201.08
Section 45-45-201.08 License application forms. On or after the first day of September each
year, the director of the department, if he or she elects to do so, may mail an application
in the form and containing the information hereinafter provided to all owners of motor vehicles
listed as such in the motor vehicle license records, including transfers, in his or her office
or, at his or her option, to such owners as request that such application be mailed to them.
The application shall be on a form to be provided by the State Department of Revenue. The
application form shall contain a space for the name and address of the owner of the motor
vehicle and the make, model, year, and motor number of his or her motor vehicle and such other
information with respect thereto as the State Department of Revenue may prescribe. The application
form shall also contain a space for the correct amount of ad valorem taxes (state, county,
school districts, and municipal) and the amount of the motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.08.htm - 3K - Match Info - Similar pages
40-19-13
Section 40-19-13 Department of Revenue to prescribe rules, etc. The Department of Revenue is
empowered and directed to collect all of the mileage taxes under this chapter. In order to
ascertain the mileage traveled in this state by motor vehicles subject to the provisions of
this chapter, the Department of Revenue shall prescribe the records to be kept and reports
to be made by said contract carriers and common carriers subject to said section; and, on
or before the fifteenth day of each month, each such carrier shall file with the Department
of Revenue, in accordance with its requirements, a statement verified under oath by the carrier,
or by a person having knowledge of the facts and duly designated therefor by the carrier,
showing the mileage traveled in this state by each motor vehicle subject to the provisions
of this chapter, operated by such carrier during the preceding calendar month, and shall,
at the time of filing of such report, pay to the Department of Revenue the mileage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-19-13.htm - 1K - Match Info - Similar pages
45-45-201.12
Section 45-45-201.12 Transfer of duties - Tax assessor, tax collector. All duties required
by law of the tax assessor and tax collector of any county to which this part applies, with
reference to the assessment and collection of ad valorem taxes on automobiles, trucks, or
other motor vehicles, shall be performed and exercised by the director of the department;
and the tax assessor and the tax collector of the county are hereby relieved of all duties
and responsibilities in reference thereto. The State Department of Revenue shall furnish the
director of the department all forms and blanks necessary for the assessment and collection
of such taxes. (Acts 1971, No. 1862, p. 3024, ยง 14.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-201.12.htm - 1003 bytes - Match Info - Similar pages
45-40-242
Section 45-40-242 Created; office space, equipment, personnel; compensation. There is hereby
created within the tax assessor's office of Lawrence County a license division which shall
issue all motor vehicle licenses issued through the tax assessor's office. The county commission
shall furnish suitable quarters and provide the necessary forms, books, stationery, records,
equipment, and supplies, except such stationery forms and supplies as are furnished pursuant
to law by the State Department of Finance or the Comptroller. The county commission shall
also provide such clerks and other assistants for the tax assessor as shall be necessary from
time to time for the proper and efficient performance of the duties of his or her office.
The tax assessor shall have a chief clerk for the assessment division and chief clerk for
the motor vehicle license division. The tax assessor shall have authority to employ such clerks,
and other assistants, and to fix their compensation; however, the number...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-242.htm - 1K - Match Info - Similar pages
45-42-200.15
Section 45-42-200.15 Registration applications by mail. On or after the first day of each month,
but not later than the last day of each month preceding the month in which the license is
due, the county license commissioner may mail a form requesting the information hereinafter
specified to all owners of motor vehicles or privilege licenses, or both, listed as such in
the license records. Such form shall be provided by the State Department of Revenue and shall
contain spaces for the name and address of the owner of the motor vehicle, the make, the model,
and serial number of the vehicle, and such other information with respect thereto as the Department
of Revenue may prescribe. The form shall also contain a space for the correct amount of the
ad valorem taxes (state, county, school district, and municipal), the amount of the motor
vehicle license due thereon, the issuance fee, and the mailing fee provided for herein; it
shall also contain a space for the owner to fill in his or her...
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